To draw attention to this shortcoming, a recent paper from Jacob G. Birnberg,
the Robert W. Murphy Jr. Professor of Management Control Systems
Emeritus at the University of Pittsburgh’s Katz Graduate School of
Business, and Ananda Ganguly,
Ph.D. the Morcos Massoud Associate Professor of Accounting at the
Robert Day School of Economics and Finance, Claremont McKenna College,
asks : “Is Neuroaccounting Waiting in the Wings?” (Claremont McKenna College Robert Day School of Economics and Finance Research Paper, No. 2011-01).
The authors present a review of the current progress in Behavioral
Accounting Research (BAR), which involves “studying the human mind” (in
accountancy settings) and with special reference to the workings of “the
black box” – i.e. the human brain. And there are suggestions too for
possible experimental research projects with accountants.

“ … technologies such as transcranial Direct Current
Stimulation (tcDCS) and Transcranial Magnetic Stimulation (TMS),
together with the availability of presumably harmless (or at least
permissible) drugs and synthetic hormones which can be administered to
implement experimental manipulations on the brain have opened the brain
up to experimentation in a way unimaginable twenty years ago.”

The team point, however, to possible future hurdles -

“Given the difficulty in performing a ‘neuroaccounting’
study relative to the early laboratory experiments in BAR, the volume of
neuroaccounting research is likely to be small.”

Comments

I was going to make a joke wondering if the humanities would ever run out of words to mash together and declare them as fields of study - but someone might do the same regarding my degree in quantum anthropology.